CIT v. Jyoti Plastic Works Pvt. Ltd.

339 ITR 491High Court2011#4342 most cited

What is CIT v. Jyoti Plastic Works Pvt. Ltd. authority for?

Casual and contractual workers are included when calculating the number of employees for industrial undertakings, particularly for the purposes of Section 80-IB(2) of the Income Tax Act. This includes workers employed directly or through an agency, regardless of remuneration.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2022.

Also referred to as

CIT v. Jyoti Plastic Works Pvt. Ltd. · 339 ITR 491 · Section 80-IB(2) · industrial undertaking · workers · casual workers · contractual workers · employees · Bombay High Court

Issues it is cited on

section 80ib(2)section 24asection 8osection 80msection 3(b)section 44bbsection 42section 44bsection 40(a)(ii)section 80hsection 80hhcdividend distribution tax

Judgments citing CIT v. Jyoti Plastic Works Pvt. Ltd.

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

Commissioner of Income Tax vs. M/S Delhi Press Patra Prakashan Ltd

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

The Commissioner of Income Tax vs. Delhi Press Patra Prakashan Lt

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

CIT vs. Delhi Press Patra Prakashan Ltd

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

Commissioner of Income Tax

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

Commissioner of Income Tax

ITA/151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…

Commissioner of Income Tax

ITA/480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

…rs are to be included while calculating the number of employees who are engaged in an Industrial undertaking. While deciding the controversy, this court adopted the reasoning of the Bombay High Court in the case of CIT v. Jyoti Plastic Works Pvt. Ltd.: (2011) 339 ITR 491 (Bom) and reproduced the following passage from the said decision. "The expression 'worker' is neither defined under section 2 of the Act nor under section 80-IB(2)(iv) of the Act. As per Black's Law Dictionary, the expression 'worker' means a person employed to do work for another. Under section 2(l) of the Factories Act, 1948, the expression 'w…